Lei de responsabilidade fiscal: cumprimento dos gastos públicos com educação, saúde e pessoal dos municípios brasileiros

Abstract

The aim of this study was to analyze compliance with spending limits on health, education and personnel by Brazilian municipalities, from the perspective of the Fiscal Responsibility Law (LRF) and the Federal Constitution, from 2015 to 2022. The approach was quantitative, with descriptive research. The sample consisted of 106 municipalities, selected on the basis of their Gross Domestic Product (GDP). From each Brazilian state, the two municipalities with the highest and lowest GDP were analyzed. In relation to health in the period from 2015 to 2022, all the municipalities in the sample complied with the minimum constitutional limits of 15% of their revenue from taxes and transfers in public health actions and services, with the exception of one municipality in 2020 and 2021. With regard to spending on education, during the period studied, some municipalities did not comply with the minimum limit established by the Federal Constitution of 25% of their tax revenue on education, especially in 2021, when 25 municipalities did not comply. Compliance with personnel spending limits varied by region, with the best performance in the South and Southeast, while municipalities in the North and Northeast often failed to meet these limits. There was no significant distinction in compliance between municipalities with higher and lower GDPs. Some municipalities managed to maintain compliance throughout the period, signaling good fiscal management and responsibility in the administration of public resources.